International Documents for SAIs
International documents adopted to provide full independence of SAIs for strengthening their activity and capacity building have essential role.
The Lima Declaration adopted at IX INCOSAI held in 1977, Peru defines guidelines on audit precepts. The Lima Declaration (ISSAI 1) is equally significant for all SAIs no matter what development they have undergone, how they are integrated into the system of government or how they are organized. The chief aim of the Lima Declaration is to call for independent government auditing. The precepts contained in the Declaration are timeless and essential values which have maintained their topicality since the first years of its adoption.
The Mexico Declaration was adopted considering the significance of orderly and efficient use of public funds for the proper handling of public finance and the effectiveness of the decisions of the responsible authorities, as well as functional and organizational independence of SAIs for implementing their tasks at XIX INCOSAI held in 2007, Mexico.
The most important achievement of joint efforts of SAIs in strengthening independence of SAIs, as well as recognizing the Lima and Mexico Declaration was the adoption of UN General Assembly Resolution A/66/209 on "Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening Supreme Audit Institutions" on 22 December 2011. The Resolution calls all member SAIs and relevant UN agencies to cooperate in strengthening good governance by providing efficiency, accountability, effectiveness and transparency through strengthened SAIs by capacity development.
The next support for SAIs was the adoption of UN General Assembly a Resolution A/RES/69/228 on “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions” on 19 December 2014. The Resolution urges Member States to give due consideration both to the independence and the capacity-building of their supreme audit institutions, as well as the application of the principles of the Lima and Mexico Declarations within their regulatory frameworks and intensify their cooperation with INTOSAI. It emphasizes that Member States and relevant United Nations institutions to continue and intensify their cooperation in capacity-building with the International Organization of Supreme Audit Institutions in order to promote good governance at all levels by ensuring efficiency, accountability, effectiveness and transparency through strengthened SAIs, and as appropriate, the improvement of public accounting systems.